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ACG 5546: Governmental Planning and Budgetary Accounting with Cases
3.00 Credits
Florida International University
Budgeting in governments emphasizing formulation based on accounting and auditing input. Budget execution and analysis of deviations of actual from budgets; study of ZBB, PPBS, and MBO systems and their behavioral and accounting bases. Prerequisite: Permission of Accounting certificate program advisor.
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ACG 5546 - Governmental Planning and Budgetary Accounting with Cases
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ACG 5596: Accounting for Specialized Governmental and Nonprofit Entities
3.00 Credits
Florida International University
Survey course by guest lecturers covering detailed accounting concepts, procedures, and reporting for enterprise fund entities, educational entities, and unique types of internal service funds. Prerequisite: Permission of Accounting certificate program advisor.
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ACG 5596 - Accounting for Specialized Governmental and Nonprofit Entities
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ACG 5627: Systems Auditing
3.00 Credits
Florida International University
Principles and procedures of auditing systems of information, including the function, approach, and techniques of systems auditing and the evaluation of systems controls. Emphasis on auditing computerized systems. Prerequisite: Permission of Accounting certificate program advisor.
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ACG 5627 - Systems Auditing
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ACG 5696: Seminar in Auditing
3.00 Credits
Florida International University
An in-depth study of recent developments in auditing. Prerequisites: ACG 4651 or equivalent and permission of Accounting certificate program advisor.
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ACG 5696 - Seminar in Auditing
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ACG 5806: Seminar in Financial Accounting
3.00 Credits
Florida International University
An in-depth study of recent developments in financial accounting. Prerequisite: ACG 4111 and permission of Accounting certificate program advisor.
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ACG 5806 - Seminar in Financial Accounting
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ACG 5846: Statistical Methods in Accounting and Auditing
3.00 Credits
Florida International University
Formulation, analysis and implementation on a microcomputer of mathematical models in financial and managerial accounting and auditing. Prerequisite: Permission of Accounting certificate advisor.
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ACG 5846 - Statistical Methods in Accounting and Auditing
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ACG 5905: Independent Study in Accounting and Auditing
1.00 - 3.00 Credits
Florida International University
Individual conferences, supervised readings, and reports on personal investigations. Prerequisites: Written permission of the instructor, accounting certificate program advisor, School Director, and Dean.
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ACG 5905 - Independent Study in Accounting and Auditing
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ACG 5936: Special Topics in Accounting and Auditing
3.00 Credits
Florida International University
For groups of students who wish an intensive study of a particular topic or a limited number of topics not otherwise offered in the curriculum. Prerequisites: Written permission of the instructor, accounting certificate program advisor, School Director, and Dean.
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ACG 5936 - Special Topics in Accounting and Auditing
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ACG 6026: Accounting for Managers
3.00 Credits
Florida International University
Presentation of the nature, techniques and uses of accounting from the perspective of people who manage businesses and investments in businesses. Covers both financial and management accounting. Not open to EMST or MACC students.
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ACG 6026 - Accounting for Managers
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ACG 6105: Accelerated Financial Accounting I
4.00 Credits
Florida International University
Underlying concepts and ethical, regulatory and business environment of financial reporting; emphasis on measurement, analysis and interpretation of income, cash flows and financial position. Prerequisites: Admission to a graduate program in the School of Accounting or permission of the School Director. Not open to those with undergraduate accounting degrees.
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ACG 6105 - Accelerated Financial Accounting I
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